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Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi
Case Law Details
- Case Name
- Nimbus Projects Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Nimbus Projects Limited Vs DCIT (ITAT Delhi)
Seized Third-Party Document with Matching Cheque Entries Is Not a “Dumb Document”: Cash Payments Upheld u/s 69C
The Delhi Bench of the ITAT, in Nimbus Projects Ltd. v. DCIT (AYs 2015-16, 2016-17 & 2017-18), upheld additions made under section 69C on account of alleged cash payments to Proform Interiors Pvt. Ltd. based on documents seized during a search on the Proform Group. The Tribunal rejected the assessee’s contention that the seized papers were “dumb documents” or inadmissible third-party evidence.
It was noted that the same seize...
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